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在对义务教育阶段学校经费进行审计过程中,往往出现一些明显或者隐藏的经费问题,如变相挪用、变相福利等,影响了教育经费的正常使用,而且很多学校都存在着比较严重的教育经费滥用情况等,种种问题的存在给教育经费保障义务教育的正常进行埋下了隐患。审视和分析所存在的这些问题,并制定相应的对策,是义务教育阶段学校经费审计工作中不可忽视的一环。
In the process of auditing the funds for compulsory education, there are often obvious or hidden funding problems such as disguised misappropriation and disguised benefits, which affect the normal use of education funds and abuse of educational funds in many schools Situation, etc., the existence of various problems to the education funds to protect the normal conduct of compulsory education has laid a hidden danger. Examining and analyzing these existing problems and formulating corresponding countermeasures are an indispensable part of the auditing of school funds during the period of compulsory education.